http://www.legislation.gov.uk/nisr/2011/52/note/madeThe Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2011National insuranceenGovernment Printer for Northern Ireland2019-12-13SOCIAL SECURITY This Order, which corresponds to an Order (S.I. 2011/477) made by the Secretary of State for Work and Pensions under section 148A of the Social Security Administration Act 1992, directs that the low earnings threshold for the purposes of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 for the tax years following 2010–2011 shall be £14,400. The low earnings threshold is used for the purposes of calculating entitlement to the additional pension (the state second pension) in a state retirement pension. EXPLANATORY NOTE (This note is not part of the Order)

This Order, which corresponds to an Order (S.I. 2011/477) made by the Secretary of State for Work and Pensions under section 148A of the Social Security Administration Act 1992, directs that the low earnings threshold for the purposes of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 for the tax years following 2010–2011 shall be £14,400. The low earnings threshold is used for the purposes of calculating entitlement to the additional pension (the state second pension) in a state retirement pension.